In a notice that was published on the State Administration of Taxation (SAT) website last week, the SAT and Ministry of Commerce (MOFCOM) have continued to relieve taxes in certain circumstances with respect to universities. Caishui [2009]155 provides as follows:

That apartments owned by universities for student accomodation will not be subject to property taxes;

That lease agreements signed by universities and their students in respect of student accomodation will not be subject to stamp duty;

Fees charged to students for student accomodation will not be subject to sales tax;

No sales tax will be imposed upon university dining facilities.

Hwuason is supportive of this continuing concession for the education sector.

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China Tax Blog is brought to you by the lawyers from Hwuason Lawyers – China’s first specialist tax law firm. Hwuason, as a specialist tax practice, is dedicated to offering a complete range of tax and related legal services to domestic and international clients.

Since the firm’s establishment we have often blogged on our Chinese language blogs. We now intend to bring such discussions to the English language community.